Amarin Corporation plc
Period Ended 30 September 2003 Selected Data (UK GAAP—UNAUDITED)

	Three months ended 30 September						Nine months ended 30 September
	2002			2003			2002			2003
	$'000			$'000			$'000			$'000
Revenue:
Licensing & development fees		941			675			2,742			1,739
Product sales & royalties		14,234			3,882			52,301			8,680
Total revenue from continuing activities		15,175			4,557			55,043			10,419
Cost of sales:
Direct costs		5,571			1,341			21,061			7,811
Inventory write-off		4,764			—			4,764			—
		10,335			1,341			25,825			7,811
Gross profit		4,840			3,216			29,218			2,608
Operating expenses:
Selling, General & Administrative		4,602			5,622			17,313			16,817
Amortisation of intangible assets		2,367			1,404			5,277			4,100
		6,969			7,026			22,590			20,917
Gain on renegotiation of Elan debt		—			—			—			(7,500	)
Restructuring provision		522			—			522			—
Total SG&A		7,491			7,026			23,112			13,417
Research & development		1,428			1,748			4,528			4,868
Operating expenses from discontinued activities		(37	)		—			(28	)		—
Total operating expenses		8,882			8,774			27,612			18,285
Operating (loss)/profit from continuing activities		(4,079	)		(5,558	)		1,578			(15,677	)
Operating profit on discontinued activities		37			—			28			—
Net interest payable		(381	)		(196	)		(1,116	)		(643	)
Foreign exchange gain		2,467			—			6,199			—
(Loss)/income before taxes		(1,956	)		(5,754	)		6,689			(16,320	)
Income tax (expense)/credit		(214	)		(3	)		245			(146	)
Dividends payable		—			—			(48	)		(24	)
Net (loss)/income for the period		(2,170	)		(5,757	)		6,886			(16,490	)
Weighted average shares—basic		9,838			17,932			9,838			16,810
Weighted average shares—diluted		11,837			17,944			11,837			16,822
(Loss)/income per share:
Basic		(0.22	)		(0.32	)		0.70			(0.98	)
Diluted		(0.22	)		(0.32	)		0.58			(0.98	)
	2002			2003
	$'000			$'000
(Loss)/earnings before interest, tax, depreciation and amortization		(1,675	)		(4,154	)
Select Balance Sheet Data
Net current assets/(liabilities)		2,845			(48,352	)
Cash and debtors		42,526			7,371
Total assets		137,542			56,987
Long term creditors and provisions		(56,428	)		(410	)
Called up share capital [ordinary shares]		16,214			29,076
Total shareholders' funds/(deficit)		37,199			(3,226	)
Loss for period		(2,170	)		(5,757	)
amortisation		2,367			1,404
impairment		—			—
gain on restructuring/discontinued operation		—			—
depreciation		—			—
interest		381			196
taxation		214			3
foreign exchange		(2,467	)		—
EBITDA		(1,675	)		(4,154	)

1. Basis of preparation—Going Concern

These quarterly selected financial data have been prepared on the going concern basis. As reported in the Group's Form 20-F/A for the year ended 31 December, 2002 and in the ''Management's commentary on results'' section of the unaudited interim financial statements filed with the SEC, the Group only had cash resources to fund its operations into the fourth quarter of this year.

These selected financial data should be read in conjunction with the attached press release which sets out an update on the current Group position as a going concern.